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Mt. Vernon Republican (Mount Vernon, Ohio : 1854), 1859-05-17

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i1 VOL. V. MOUNT VERNON, OHIO, TUESDAY MORNING, MAY 17, 1859. N0.27. The Mount Vernon Republican is rrnnsnED bvebt tcisjmy mohnino, , BY W, II. COCIIItAN. Office ill Kremlin IiuildiD. No. fi, Second Story. TERMS Two Dollars per annum, payable In ad Vnnoe; $2,50 after the expiration of the year. PUBLISHED BY AUTIIOKITY. No. 206 AN ACT For the Assessment and Taxation of all Property in this State, and for levying Taxes thereon according to its true value in money. Section 1. Be U enacted by the General As. stmbly of (heUtate of Ohio, That all property whether real or personal, in this State, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of persons residing therein; the property of corporations now existing or hereafter created, and the property of all banks or banking companies, nowexistinjr or hereafter created, and of all bankers, except such as is hereinafter expressly exempted, shall be subject to taxation; and such property, moneys credits,"investmenta in bonds, stocks, joint stock companies or otherwise, or the value thereof, shall be entered on the list of taxable property, for that purpose, in the manner prescribed by this act. Sec. 2. The terms "real property" and "land," wherever used in this act, shall be held to mean and include not only the land itself, whether laid out in town lots or otherwise, with all things contained therein, but also all buildings, structure and improvements and other fixtures of whatsoever kind thereon and all rights and privileges belonging, or in any wise appertaining thereto. The terra "investments in bonds," whenever used in this act, shall be held to mean and include all moneys invested in bonds, of whatsoever kind, whether issued by incorporated or unincorporated companies, towns, cities, townships, counties, states, or other corporations, or by the United State;, held by persons residing in this stale, whether tor themselves nr as guardians, trustees or agents. The term "investments in slocks," wherever used in this act, shall be hell to ineun and include all moneys invested in the public stocks of this or any other state, or of the United States, or in any association, joint stock company or otherwise, the stock or capital of which is or may be divided into shares, which are transferable by each owner, without the consent of the other partners or stockholders, for the taxation of which no special provision is made by this act, held by persons residing in this state, eilher for themselves, or as guardians trustees or agents. The term "oath," wherever used in this act, shall be held to mean oath or affirmation. Every word in this net importing the masculine gender, may extend and be applied to females as well as males. The term "personal property," wherever used in this aot, shall be held to mean and incline: 1st. Every tangible thing being the subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property as hereinbefore defined. 2d. The capital stock, undivided profits, and all other means, not forming part of the capital Block of every company, whether incorporated or unincorporated, and every share, portion or interest ia such stock, profits or means, by whatsoever ntmo the same may be designated, inclusive of every share or portion, right or interest, either legal o equitable, in and to every ship, vessel or boat, of whatsoever name or description, used or designed to be used either exclusive or partially iu navigating any of the waters within or bordering on this Stale, whether suck ship, vessel or boat shall be within the jurisdiction of this State or elsewhere, and whether the same shall have been enrolled, registered or liconsed at any collector's ulheo, or within any collection district in this State or not. The term "moneys," wherever used in this act, shall he held to mean and include gold and silver coin, and bank notes in actual possession of solvent banks, .rid every deposit which I bo person owning, holding in trust or having the beueficial interest therein, is entitled to withdraw iu money, on demand. The term "credits" whenever used in this act, shall be held to mean the excess of the sum of all legal claims and demands, whether for money or other valuable thing, or for labor or service due, or to become due, to the person liable to pay toxvs thereou, including deposits in banks or with persons in or out of this state, other than such as are held to be money as hereinbefore defined by this section, when added together, (estimating every such claim or demand at its trite value in money,) over and above the sum of legal, bona tide debts owing by such persons. But in making op the sum of such debts owing, there shall betaken into account no obligation to any mutu al iusurance company, nor any unpaid subscription to the capital stock of any joint stock company, nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgement of any indebtedness unless founded ou some consideration actually received and believed at the time of making such acknowledgement to bo a full consideration therefor; nor any acknowledgement, of debt made for the purpose of diminishing the amount ot credits to be listed for taxation; nor any greater amount or portion ot any liability as surety, that the person required to make the statement of sucn credits o-neves mat sucn surety is in equity bound, and will be compelled to pay, or to contribute, in case there be uo securities; provided, that pensions receivable Irom the United Slates, or from am of I hum, salaries nr payments expected to he received for labor or services to be performed or rendered, shall not be held to be annuities wilbiu the meaning of this act. Sec. 3. ' That all property described in this section to the extent herein limited snail be ex empt from taxation, that is to say, 1st. All pub lic school houses and houses used exclusively tor public worship, the books and furniture therein, and the grounds attached to such buildings necessary for the proper occupancy, use and en joymeut of the same, and not leased or otherwise used with a view to profit. All publio col leges, publio academies, all buildings connected with the same, and all lands conuected with public institutions of learning, not used with a view to nrofit. This provision shall not eatend to leasehold estates of real .property, held under the authority of any colleges or university of learning of this state. 2d. All lands osoa ex, clusivelf as grave-yards or grounds for burying the dead, except such as are held by any person or persons, company or corporation, with a view in nrnliL nr for the nnrnose of speculation in the sale thereof. 3d. All property, whether real or personal, belonging exclusively to this state, or the United States, tin. aii ouuaings rwiungiug to counties used for holding conrts, for jails, or fnr connlv offices, with the eroond, not exceeding in any county ten acres, on which such buildings . are erected. 8th, All lands, houses, and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor. 6th. All buildings belong- inir m institutions of ourely publio chanty, to gether with the land actually occupied by such institutions, not lease! or otherwise used, with a view to profit, and all roaneys and credits'ap-propriatsd solely to sustaining, and belonging nxelnsivelv to tueh institutions. 7th. All fire- engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to any town, or to any fire company organized tberoin. 8th. All market-houses, public squares or other publio grounds, town or townships houses or halls, used exclusively for public purposes, and all works, machinery and fixtures belonging to any town, and used exclusively for conveying water to such town. 9th. Uacb individual in this state may hold exempt from taxation personal property of any description of which sucn individual is the actual owner, not exceeding fifty dollars iu value; no person shall be required to list a greater portion of any cred its than be believes will be received, or can be collected, nor any greater portion of any obligation given to secure the payment of rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of sucn listing; no persou 6ball bo required to include in his statement as a part of the personal property, moneys, credits, investments in bonds, joint stock companies, or otherwise, which he is required to list, any shares or portion of the capital stock or property of any company or corporation, which is required to list or return its capital and property for taxation in this state. The taxes upon banks, banking companies, and all other joint stock companies, or corporations, of whatever kind, levied and collected, in pursuance of the provisions of this act, shall be in lieu of any taxes which such bank or banking company, or other joint stock company or corporation was, by former laws, required to pay. BY WHOM, WHERE, AND IN WHAT MANNER. PlloPEIt TY SHALL BE LISTED. Seo. 4. Every person of full age and sound mind, not a married woman, shall list the real property of which be is the owner, situate in the county in which he resides, the personal property of which be is the owner, and all moneys in his possession; and he shall enlist all moneys invested, loaned or otherwise controlled by him, as agent or attorney, or on account of any other person or persons company or corporation what soever, and all moneys deposited Buhject to his order, check or draft, and credits due from, or owinit by any person or persons, body corporate or politic, whether in or out of such county. The property of every ward shall he listed by bis guardian; of every minor child, idiot or lunatic having no other guardian, by his father, if liv-ini?, if not, by bis mother, if living, and if neith er father nor mother be living, by tho person having such property in charge; of every wife by her husband, if of sound mind, if not, by herself; of every persou for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whoso assets are in the hands of receivers, by such receivers; of every company, form, body politic or corporate, by the president or principal accounting otbeer, partner or agent thereof. Every person required to list pmporty' on behalf of others, by the pro visions ot this act, shall list in the same town ship in which he would be required to list it, if such properly were his own; but he shall list it separately from his own, specifying iu each case the name of tho person, estate, company, or cor poration, to whom it belongs; and all real prop erty and merchants' and manufacturers' stock, and all the articles enumerated in the seventh .section of this act, and all personal property upon farms and real property not in towns, Bbe.ll be returned lor taxation, and taxed in tbe township and town in which it is situated; and all other personal property, except such as is taxa ble for stuto purposes only, shall be entered tor taxation in the township or town in which the person charged with the tax thereon resided, at tho time a list thereof was taken by the assessor if such person reside iu the county where such properly was listed; pud it not, then such prop erty shall he entered for taxation and taxed in the township where situated wbon listed, any thing in Ibis act to the contrary notwithstanding. Sec. a. rroperly held under a lease lor a term exceeding fourteen years, belonging to the state, or to nny religious, scientific or benevolent socie ty, or institution, whether incorporated or unincorporated, and school and ministerial lauds, shall he considered, for all purposes of taxation, as the property of the person so holdiug the same, and shall be listed as such by such person or his agent, as in other cases. Sec. C. Each person required by this act to 1st property, shall make out ami deliver to the assessor, when required, or wittiiii ten days thereafter, a statement, verified by his uulh or affirmation, of all the personal property, moneys, credits, investments in bonds, stocks, joint stock iompauies, or otherwise, in his possession, or un der the control of such person, at the time notice was given him bv the assessor, to make out such statement, and which, by the provisions of this act, he is required to list for tuxaliou, either as owner or holder thereof, or as guardian, parent, husband, trustee, executor, administrator, receiv er, accounting ouicer, partner, agent, or factor. Skc. 7. ouch statement shall truly and dis tinctly sot forth, first, the number ot horses, and the value thereof; second, the number of neat cattle, and the value thereof; third, the number of mules and oases, and tbe value thereof; fourth the number of sheep, and the value thoreof; tifih. the number ot hoes, and the value thereon sixth, every pleasure oarriage of whatsoever kind, and the vulue thereof; seventh, tbe total value ot all other articles of personal property which such person is by this act required to list; provided that if such person shall exhibit to the assessor tbe animals or other articles of personal proper ty above enumerated, the value of such property so exhibited may be omitted in such statement, and the assessor shall in such cases deterunue their value without requiring the oath of tbe- person making such statement as to the value thereof, and aui-h person shall in that case b-iequiied only to make oath or ullirmatioi'i to the value ol the remainder of the personal proper! which he is required to list; eighth, every gold and silver watch, and the value thereof; ninth. every piano forte, and the value thereof; tenth. the value ot the goods and merchandize which such person is required to list as a merchant; eleventh, the value of the property which such person is required to list as a banker, broker, or stockjobber; twelfth, the value of the materials and manufactured artiales wlilcD sucn person is required to list as a manufacturer; thirteenth, the value of money, and credits required to be listed inoluding -all uiitancee of book accounts; fourteenth, the value of the moneys invested in bonds, stocks, joint stock companies, or otherwise, which sucn person is by this act required to list. SiO. 8, If there be no articles of personal property, moneys, or credits, investments in bonds, stocks, joint stock oompanies or other wise, which such person would be, by this set, required to list, on his own account, or accoui.1 of others, he mny set forth such fact to the as sessor, who shall require the oath of affirmation of such person to the truth of the same. iwlks roe. vai.diko moptmTr. Seo. 9. Each separate parcel of real proper ty shall be valued at its true value in money, ex cluding the value of the crops growing thereon; but ibe price Tor wbicb such real property would sell at auction, or at forced sale, shall not be taken as the criterion of such true value. Each tractor lot of real property belonging to this stale, or to any county, city, or charitable inati, lotion, whether incorporated or unincorporated and school or ministerial lands, held under a lease for a term exceeding five years, shall be valued at such price as the assessor believes could be obtained at private sale for such lease hold estate, rersonal property, of every de scription, shall be valued at the usual selling price of similar property at the time of listiug, and at the place where the same may then be; and if thore be no usual selling prico known to the person whose duty it shall be to fix a value thereon, then at such price as it is believed could be obtained therefor, in money, at such time and place. Investments in bonds, stocks, joint stock companies, or otherwise, shall be val ued at the true value thereof, in money. Mon ey, whether in possession or on deposit, shall be entered in the statement at tbe lull amount thereof; provided, that depreciated bank notes shall be entered at their current value. Every credit for a sum certain, payable either in money, properly of any kind, labor or services, shall be valued at the full price of the sum so payable; if for a specific article, or for a specified number or quautity of any article or articles of property, or for a certain amount of labor, or for services of any kind, it shall bo valued at the curreut price of such property, or of such labor or service, at the place where payable. Annuities or moneys receivable at stated periods shall be valued at the price which the person listing the same, believes them to be worth in money. Where tbe fee ot tbe soil of any tract, parcel or lot of land is in any person or persons, natural or artificial and the right to any minerals there in, in another or others, the same shall bp valui-d and listed agreeably to such ownership iu sepe. rate entries, and taxed to the parties owning th- same, respectively. owj. 10. No person, conipaiiv. or e-irporatii-ii. shall be entitled lounv fVdui-tiuu, on tuvininl id any bond, note or obligation nf ntiy kii d giv :. to any mutual insurance ui-nnvv; ' count of ant unpaid ,viVi--n')'i -n si,; r '-inns, literary, scientific or ',,: i. or society; nor on account it an;. su'si-ripHm. ;o, or installment pavnhV on the capital sloc k ol any company whether iuc irpuraied nr unim-or- porated, VT LiSTINO AMR VALOtSO THIi PnVPKRTY of MKll- CHANTS AND MANUFAOrUUHHS AND OK BANRKKa EXCllAN'UE. UKtlKEKd A X if STUCK JoBUKRS, tin' StO 11. Everv person that sh ill u-.v-i, or h i in his possesion, nr subject to his i-jntr-;!, .n -, personal uropertv within thi -ta'e, w-lh -nih -:i ty to sell theatne, which jln'l h .' h. e:, pm-chased either in or out. of this sute, -.viih n view to being sold al an advanced pri.-e. in- prnfr., in-which shall have beeu consigned to buu, ti.Mii any place out of this slate, for the purpose ot being sold at any place within this slate, iha't be held to be a merchant; and, when h" shall h by this act required to make out and deliver 'o the assessor a statement of his other persona' property, he shall state tbe value of such properly appertaining to his business as a merchant and in estimating the value thereof, he shall take as the criterion the average vnlua'of all such articles of personal properly which he shall have had from time to time in bis possession, or un der bis control, during the year next previous to the time of making such statement, if so lonj? ha shall have been engaged in business; and if not, then during such time as lie shall have been so engaged; and tho average shall be made up by taking tne amount in value ou hand, as near ly as may be, in each mouth of the next preceding year in which the person making such state ment shall have beeu engaged in business, al ding together such amounts, and dividing the asirreeute amount thereof by tht number of months that the person making the statement mav have been in business during the preceding year; provided, that no consignee shall be re quired to list for taxation the vulue ot any property, the product of this stato, which shall have been consigned to him, for sale or otherwise, from anyplace within the state, nor the value of any property consigned to him from any other place for the sole purpose of being stored or forwarded; provided, lie shall, in either case have no interest in such property, or any profit to be derived from its sale; and the word person, as iiBed in this and the succeeding seotions, shall be held to mean and include firm, company and incorporation. Sko. 12. Every person who shall purchase, re ceive or hold personal properly of any description, Tor the purpose or adding to tne value inereoi ny any process of manufacturing, refining, rectifying or by the combination of different materials, with a view of making a gain or profit by so doing, shall be held tJ be a manufacturer; and he shall, when lie is required to make and deliver lo the assessor a statement of the amount of his other personal property subject to taxation, also include in his statement tho average value estimated, as provided in the preceding section, of all articles purchased, received or otherwise held, for the purpose of being used in whole or in part, In any process or operation of manufacturing, combining, roctifylng or refining, which from time to time he shall have had on hand during the year next previous to the time of makingsuch statement, If o long he shall have been engaged in BUch manufacturing-business; and if not, then during the time he shah have been so engaged. Every porson owning a manufacturing' establishment of any kind, and every manufacturer, shall list as part of his manufacturer's stock tbe value of all engines ami maeli'nerv of every description, used, or 'l-igii--d to be used. In a.iv urncess of refininir or ui-itiufiictiirinir. (ex cept such fixtures as shall hive been coimijered as part of any parcel or parcels of real properly.) including all tools and Impl.-m -n' ci every inu used, or desigusd to be used, for the aforesiid our noses. Sko. 13. When auy person shall commence any business in any coui.ty after the day preceding the second Monday of April in any year, the average value of whose personal property empioyeu in such busii-ess shall nol Have been previously en tered on the assessor' list for taxation In sale coun ty, such person shall report lo the auditor of the county the probable avera e vuine oi ine peruuuai roperty by him Intended lo ne employee in sucn usiness nntll the nay pr-ce-nuir ine i-comi .uoii dav of Aoril. thereafter: and shall pay into trea sury of such county a sum which shall bear such nronorllon to the lew for all purposes, ou the av erage, so omployed, as Ilia time from ihe day on which he aha commence sucli busmen, as aiore said, lo the day preceding the eecondJMonday of April next succeeding, shall Daar lo one year. Provided, that if Ihe person so listing his capital shall present a bona fide receipt to the treasurer of any countv in Hits -state, in wnicn sucn capital had been previously listed and taxed for the amount of the taxes assessed, and by him paid on the same canltal for the sam year, then and In that ease it shall be a receipt irom pay.ng taxes again ou ucn canital. eito. 14. When auy person shall commence or enrno-e In the business ol deallni in stocks ot any denripllonsor In buying or shaving any kind of bills of exchange, checks, drafts, bank notes, pro missory notes, or other kind of writing obligatory as mentioned in the sixty-second sectiou of this aol. after the day preoedinir the second Monday in April, in any year, the average value of whose Eersonal properly Intended to be employed in such usiness shall not have been previously entered on the assessor's list for taxation, In said county, such person shall report to the auditor of the county the prooaoie average vaion oi me penouai pruper-tv hv him Intended to be employed la such busi ness until the day preceding the eeaocd Mondsy in April thereafter, and shall pay into ins treasury of snob eounty a sum which shall bear the same proportion to ihe levy far all purposes, on ths average value so emplo)ed, as the time from the day on which he shall eommence or eniraire In such business, u aforesaid, to the day 'preceding the second Monday In April next suecseding, shall bear to ont year. ) Sxo. 15. If any person shall eommence or en- gaze In any business as aforesaid, and shall nol within one month thereafter, report to Ihe county auditor, and make payment to the eounty treasurer, as before required, be shell forfeit and pay double the amount required to be paid by the tsjo preceding sections, to be ascertained, as near as may be, ty the testimony of witnesses, and recovered before any justice of the peace, or in the court of common pleas, by civil action, iu the name of the county treasurer, for the use of the eounty, and process issued out of the court of common plea, in such action, shall be directed to the proper officer, and may be served in uuy couu-ty iu this slate. Sxo. 16. The president, secretary, or principal accounting officer of every canal or slack water navigation company, railroad company, turnpike company, plank-road company, bridgo company, Insurance company, tolegrupii company, or other joint stock company, except banking or other corporations whose taxation is specifically provided for iu this act, for whatever purpose thoy may have been created, whether Incorporated ;by any law of this state or not, shall list for taxation, verified by the oath or atfiruiatiou of the porson so listing, all the personal property, which shall be hold lo include road bed, water sod wood stations, and such other realty as is necessary to the daily running operations of the road, moneys uud credits of such company or corporation, within the slato, at the actual value In money, iu manner following: In all cuses return shall be made to the soveral auditors of the respective oounties whoro such property may be situated, together with a statement of the amount of such property which is situated in each township, Incorporated village, city or ward therein; tin value of all moveable property shall be added to the stationary ami fix-d poperty and real estate, and apportioned to such wards, cities. Incorporated villages, or townships, pro r 'lu, in proportion to thu vluu of lliu real estate and fixed property In said ward, city, Incorporated village or township; mid all property su iisl-ed shall ue subject to and pay the s uue lox,- i,s other property listed in men ward, city , liicnip i-rated village or township. It shall he tne only of the accounting officer -tleri-said to make return to the auditor ol auto, during th- mouth of Muy of each year the aggregate amount ol all property, by lllin returned as required oy Hie provisions oi this act. to tile several au. Iters ot tne respective euiimiea in which the a. one mav be located. If: the county auditor, to whom returns are made, i ! ol the opinion that false or incorrect valuations I have been oiaite, or that Ihe property of the cor poration or association has not been listed at its full vulue, or that it has not been listed iu the lo cation where it proparly belongs, or in cases whore ' no return has heeu made to the county uunltur, ho I is hereby required to proceed lo have the same valued aud assessed la the same manner as is pre-. s. ribed ill the several aectious of this act regulat ing the duties of county auditors; provided, that nothing in tills section shall be so construed us lo tax any stock or interest In any joint stock company held by the state of Ohio; provided, that every ugeucy of an insurance company incorporate! by the authority of any other slate or government, shall returu to the auditor of the county ill which the office or agency of such company may be kept, in Ihe month of May annually, Ihe amount of Ihe gross receipts of suili agency, which shall be entered upon the tax list of Ihe proper county, and subject lo the same ruteof taxation for all purposes that oilier property is subject to at the plaee w.iere I. mated. Sec. 17. The assessment of all personal proper ty, moneys and credits, Investments in bonds, stock, joint stock companies or otherwise, and the valuation ol all lauds and tuts, and now structures which have not previously been valued and placed on the duplicate, shall be mane between the second Monday of April and the third Monday of May annually; aud the assessor of each township shall, on or before the first Monday of May annually, leave with each person resident in his township, of full ace, and not a married woman or insane person, or ut tho office, usual place of rosidonoeor business ol i ueli person, a written or pntiieu notice, requiring such person to make out for such assessor, a atutemeut or tne properly wnicn, oy this act, he is required to list! accompanied with printed forms ia blank of the statement required of such pnrsons; and the assessors shall, at Ihe time he delivers such notice and blanlt lorms, re ceive from such persons the statement of his or her personal properly, moneys, credits, Invest ments Iu bonds, stocks, joint stock companies, or otherwise, verified by his oath, unless such persou shall require further time to make out such statement, ill which case he shall call for such statement before the third Monday of May. Seo. lb. In every case whore any person shall refuse or neglei t to make out and deliver to the township assessor a statement' of personal properly, moneys and credits, investments in bonds, Block, joint stock companies, or otherwise, as pro vided by this act, or shall refuse or neglect to take and subscribe au oath or affirmation a to the truth of such s'atomeiit, or any part thereof, which he is bv this act reouired to verily by tils oatu or al- firmatlon, or lu case of llio sickness or absence of such person, the assessor shall, iu every such case, proceed to ascertain the number of each descrip tion of the several articles ol personal property numerated in the seventh section ol this act, and the value thereof, the value of personal property ubiect to taxation, other than enumerated articles and the value of Ihe moneys and credits, invest ments, lu bonds, slocks and tointstock companies or otherwise, of which u statement shall not have been made to said assessor, as aforesaid, us the c ase may require; and to enable mm to so no. he is hereby uutlurized to examine on on in or atnr-mjitlnn. anv oerson or nersons whom lie mav "im pose to have a knowledge of tho articles, or value of the personal property, moneys, credits, lnvjst nients in bonds, stocks, joint stock coinpauis, or otherwise, which the person so refusing orahseni or sick, was required to list. rinc 19. n all cases in whi -h the township as sessors are r'-qntrod. In consequence of tun sick Hues or abaence ol Ihe person wlios- duty It Is lo make oul a et , lenient of personal unm-rlv, mon eys, ere ills, investments ill bonds, stocks, join! stocK companies, or uiuerwise, ur iu ,-ini-MMieice of his neilect or refusal I) make out or to be sworn to tuch statement to ascertain the several it.-ms and value of kucIi persouul property, mon rys, credits, investments in bonds, slocks, joint stock companies or otherwise, if the assessor shall be unsble to obtain positive evidence oi me items anil value of such property, moneys, and credits, he shall returu such articles and vulue as, from g.-neral reputation and his own knnwled eof facts ami circu. 0 stances, he believes lo be a correct list l Ihe articles and value of such properly,inon--ys, oreiiiie, Investments ill bonds, stocks, joint stock companies, or otherwise, that such porson would be by this act required 10 list. Sue. 2'l. Each township assessor shall, on or before the third Monday cf May annually, makeou. and deliver to Ihe auditor of hs county, in lahnlnr form tod alphabetical order, a list or lists of the names of Ihe several persona, companies or corporations, in whoso name any personal property, moneys, oredlls, investments iu bonds, stocks, joint stock companies, or otherwise, shall have been listed in his township, and he shall enter separately In appropriate columns, opposite each unme the aggregate value of the several species of per-sonaljproperty enumerated In the seventh section of this aot, as attested by the person required to list the same, or as determined by Ihe assessor, making separate lists of persons residing sutof an incorporated town, and of persons who are residents of any incorporated town; the columns shall be accurately added up, and lu every case where any person whose duty It is to list any personal properly, moneys, credits. Investments in bonds, slocks, ioinl stock companies, or otherwise, lor taxation, shall ha e refused or neglected to llstthe same when called on for that purpose by lite assessor, or lo take and subscribe and oath or affir mation, In regard to ths truth of his statements of personal property, moneys, credits, Investments in bonds, slocks, joint stock oompanies, or otherwise, or any part thereof, when required by the aasoe-or, the assessor shall enter opposite the usme of such oersou Irian appropriate column, Ihs words, "re fused to Irsl," or ' refused to swear," and In every case where any person required to list property for taxation shall hare beeu absent or unable from sickness lo list ths same, ths assessor shall enter oppislte the name of such person, lu an appropri ale column, the word "absent," or "sick." Sxo. SI- Each township assessor shall, at (he time he is required by this act to make his return of taxable property to the count) auditor, also deliver to him all the statement of property which he shall bays received front persons required to list the same, arranged in alphabetical or-ler, and the auditor shall carefully preserve the earns In his office for one year. Seo. 2ii. Each township assessor shall, annually, at the time of takiug a list of personal property, also take a list of all real property situate In hit township, Unit shall have become subject to luxation since the last previous listing of property therein, wllh the value thereof estimated agjree-ably to tho rules prescribed thereof by the ninth section of this act, and of all new buildings or other structures of any kind of over one huudrod dollars iu value, the value of which shall nut have beeu previously added to, or Included in the valuation of the luiid ou which such structures have been erected; and shall make return to thecoui.ty auditor thereof, at the saino time he is required by this act to muko his return of personal property, in which return he shall set forth the tract or lot of real property on which each of such structures shall have been created, the kind of structures so erected, and the true value added to such parcel of real property, by the erection thereof; and the additional sum which It is believed the laud on which the structure is erected, would sell for at private sale, iu consequence thereof, thail be considered the value of such new structure! and In case of the destruction by fire, fluod, or otherwise, of any building or structure of any kind, over one hundred dollars iu value, which shall have been erected previous to the last valuation of tiie laud on which the same shall have stood, or the value of which shull have been to any former valuation of such land, the ussesiioi- shall determine, as uuur as practicable, hew much less such land would sell lorat privute sale In consequence ol sucn destruction, and unike return lliereof to the county auditor, .is iu tins section provided. ric it). Each township assessor shall lake and siihsy.riuH mi oath which -hull be administered by tin-au iter or a magistrate, and ceriifled by lh oflta-r administering me same, slid attached to the returu w hich he Is required to make to the county uucilur, iu the following form: I, , a-sewor for lownship.iu the county ol , do solemuly swear, mat tne vai ue of all nersonal urunertv moneys, credits, ill- vestments iu bonds, stocks, joint slock companies, or oth-rwise, of which a slatemenl has been made for me bv the person required by this act for as sessment and taxation of all property to this state, according to true value to list the saino, la truly returuod, as set forth in such statement; that In every case, where, by law, I have Iwen required to ascertain the itoma and value of the personal property, moneys, credits, investments iu bonds, stocks, joint Block companies, or otherwise, of any person, company, or corporation, I have dilllgent ly, aud by the best means in my power, endeavored lo ascertain the same; and that, a- I verily believe, a full list, with the value thereof, estimated by the rules prescribed by said act, Is set torin in the annexed return; that l no cao havelkuow-iDgly, omitted to demand of any person of whom, bv said act. I was reu Hired to make such demand, a statement of the description and value of personal property, or of the amount of moneys, credits, Investments in bonds, stocks, joint slock companies, or otherwise, wliich he was required to list, or iu any way connive at any viol iliou or evasiou of any of the requirements of said act, In relation to Ihe listing or vulualiou of property, moneys, credits, investment iu bonds, stocks, joipt stock companies, or otherwise, of any kiud, for tuxa lion. , DISTRICT ASSESSORS. Sko. 21. The oountv commissioners of each county iu this state shall, at their Juno session,lii Ihevearone thousund eizbt huudredSaud slxly- four, and every sixth year thereafter, liividejtheir county into suitubh and convenient districts, nol lens than the number of townships In their couu tyi and any County within the limits of which there is a city, the commissioners shall divide said city into distriuta, comprising within each not leas than one ward, or more limn live, and no township, or ward-shall be divided in making such district, wliich district shall bo composed of couligiions territory; and the commissioners shall givo uotice by publication in some newspaper in the county, and if no newspaper is published iu the county, ihen by public notice set up in each township and ward, at Ilia usual place of holding elections, set-tlmr forth the bouuJaries of districts iu ciliee.und the qualified electors of such districts shall, at the October election, in Ihe year eighteen nuniieu and eixtv-four. and every sixth year thereafter, elect soma citizen of such district, having the qualifications of an elector, as ussessorof real pro-nurtv within such district: the indues of eleotion shall keep a Be pe rate poll book fur the election of said assessors, auu ine returns uiorem, uuiy ucm-lied as lu other cases, shall be mads to Ihe county Hudltor. who. with the clerk of the court of coin mou oleas and nrobale iudsa of the county, shull op-n the same and declare ths result; and the au ditor shall, within ten davs after opening such re turns, eive not'ce to each of lh persons elected of hisBiecliou. And whenever the commissioners have failed to district their county at their June session, in accordance with the provisions of this act, it shall be thoir duty to district sai l county al any subsequent meeting of the board prior to llio hrst Monday ol April ensuing. Sen 25 Each nerBon elected lo the office of dis trict assessor all ill be forthwith notified by the countv auditor of his election; and each person so elected shall, within ten days after receiving such notice, tile with such auditor his bona pay-bMb to the stato of Ohio, wllh at least one goud freeholder surety, to the acceptance of the county auditor. In the penal sum of lo thousand dollars, conditioned that he will dilliiontly, faithfully und Impartially p -rforin all and singular the dulies en piiu-d on him by this ict, and he shall, moreover, lak,-mid subscribe on said bond an oath that h- will, uncording tn the best of his judgment, skill and ability, dilllffenilv, faithfully -lid Impartially perforin all the duli--s enjoined ou bun by Ihlsacl; and if any person so elected shall nil to give bond, or shall fait to take an oath ns is required in this ...hi ion. telililn ihe time therein nreacribed, the of fice to which he was elected shall he considered vacant. Stc. 2G. If th -re shall be a vacancy for Ihe cause aforesaid, or from any other cause, or if there shall be a failure to elect In any district of ony i-nnntv. such vacancy or office shall be forthwith filled by the auditor, treasurer and recorder of the county, or uny two of them, bv tho appointment nr any eomneteni aim snnaDi umi-u m i-",; county who will accept and perforin the duties of such office, who shall givo bnu I and line un Odin nf office as is reouired in Ihe iorfolu section Sxc. 27. It shall be tho duly of oach district as .sorto make out from tho maps and description furnished him by the county au-lilor, and from unli other sources of Information as shall be in his power, a correct and pertinent description o each tract and lot of real property in bis district end whon he shall deem it necessary to obtain au emirate Hescrintioii of any sopemle tract or lot iu hit district, he mav require Ihe owner or occupier thereof to furnish the same, with any title papers he mav have in his possession; and if such owner or occupier, upon demand made for tins same, shall u-glect or refuse lo luruien a svisiociory ueserip in,,, nf such rmrc.il of real nronerly to such asw-s sor, he may employ a competent surveyor to m ike nt a riWriiillon of the boundaries and locution thereof, and a statement of the quantity of land therein, and the expense ol sucn survey snaii uo rein me J bv such assessor to the auditor of his county, who shall add the same to the lax assessed mnn neb raal nronorlv I and It shall bs collected bv the treasurer of the oountv with such tax, and vhen enllar-ted. sha be paid on demand to in nerann to whom the same is duet and he shall, in ll xaaaa. Irom actual view, aud from the .besl ourt-esof Information within Ills reach, detdrinine as near as possible the true value of each seperate tract and lot of real property in nis oisirici, an enrdlntr to tiie rules nmacribed by this aol for val nlnir ral nronertv: and he shall note In his plsl- nnnk .enenitelv. lite value of all houses, mill.', and other buildings, which exceed one hundred dollars In valnn. mi any irncl Ol laun oilier nimi Int.. whleli almll he carried ont as a part of lh ..i...r .h ir.ni, h .lull alio enter oo III plat book the numbes of sere of arable or plow land ih. m,mi.r nf acres of meadow and pasture kind and the number of aores of wood anj uncultivated i .-.I in .,sh tract, a near as mav be Bkc'23. For the purpose of enabling the asses sor to determine Ihe value of buildings and othe improvements, he ia hereby required lo enter, the couseut of Ihe owner or occupant thereof, and fully lo examine all buildings und structures of wbateverklnd, which are not by this act expressly exempted from taxation. f FC H'.i. Each dls'rict assessor snail, ou or do-fore the first Monday of July, one Ibousaud eight hundred and liltv-uiiie. and everv sixth year I hero- alter, make out and deliver to ihe auditor of his county, a return, lu tabular form, coulaineo iu a book to bo furnished him by such auditor, of Ihe amount, deacrlptlou and value of the real property subject to he II led for luxation in his dlhtrl.it, which roturiialiallcbutaiu: 1st. I he names oi iiieaeverm persons, companies or corporations, lu whoso names tho several tracts of real properly, other than town nronertv, lu each township within his district, shull have been listed; and iu appropriate columns, opposite each name, the d':nptiuii of each tract, designating the number ol acres, the number of the sectiou, and ma pari ineroui, ana f the township or survey, listed in such name, uJ the yjltie of each eepora'.o tracts, as detenniii ed by the usscssor. 2d. The names of the aeveral persons, companies or corporations, in wnnsr names the several lots of real property In each town in liis district, shall have beeu listed; aim in the auoronrlato columns, niniosile each uaina, thn description of each lot, and Ihtf value thereof, as losernilued Dy me asiessor; nn-i sucn uem npuuu hall dealmate the town nnd number ol ilie lot, and Ihe purl thereof; and if p'rt of a lot e listed, t shall stato the number ot feel along the priiicipn street oil wliich it .bills. If llio uaiiu l tli-i owner of any tract of land or lot bh all be unknown. the word "unknown snail n; eni.-reo in me eu-umn of names opposite snid Irani or lot. ll sue l land bo situated lu Ihe Virginia military district or is uot embriccd iu any liiu.l dialrlei, ll shall set forth the original survey or surveys, p i" or p ins thereof, contained in each p -rale tract so listed Skc. 30. The district assessor, at th) time of making llio assessment of real property suhjfct to taxation, shall enter in a seperate list, pertinent descriptions of all burying grojnds, public houses, houses used uxclusiy-ily lor panne worei-.ip, auu iistltutions of purely public clnrity, and public buildings aud property used exclusively lor any publio purpose, with the lot or tract of land on which such house or Institution or public building la situated, and which are by this act exempt from taxation; aiidheshallvaluesiich houses, buildings, properly, lots anil tracts of land, at their irue vulue in money, in the same maimer that he is r; diired lo v-ilue other real property, deslgnatluz in each rase the township or town, and number of the school district, or th. Maine of resignation ot Ihe school, religious society or institution, to which each house, lot or tract belongs; or If such property is held and used for otUer public purposes, ho shall slate by whom or now It is new. DUTIES OF COUNTV AUDITORS Skc. 31. Tlia c unlv oitditors of-each county hail, as soon as practicable, after the first day of Maroli.ouo Ihousuu leiirlit hull ! red and fifly-niue and every sixth year thereafter, in -ko out and deliver to tiie assessor of eachdislilot in liiscouu y,au ahslruct from the books in his ullico, uuuluiuiug a" description of each tract and lot of real properly situate within such district, with the luuie of the owner lliereof, if known, aud the number of acres or quantity of lu u J contained theruln, as tho same shall appear on his books; un-l also, a map of each township and towu within strni distnct, with sucn plat books as may bs necessary to enable the district assessor to make a correct plat of each seotiou survey and tract in his district Sec. J2i. lOnoh county auditor shall add to the value, us roturned by ihe assessor, of all personal property, aud of all moneys, credits, investments in bonds, stocks, lotut stoca cui:.uaniis or other wise, which the owner or other persou in behalf of the owner, whose duty ll is ih ado by tills act to list the same, has relu.iad or neglected to list, or lo tue value of which such person shill have relusad or neirlectud toswuur or iillirm , when renuii-eu u lo do, In obedience- to tiie prevision f this act, filly per centum on the value so returued by Ihe asses sor; und in all euses when lh) patty, ou demand, reluses to swear to any pari ol the return, the as sessor ahull returu, "refused In swear us lo the wi olo amount. Sec oit. If any person required to IUi property for taxation, shall Inve been prevented by Ick.ui-ss orubseuce, from niviutf to the assess, ,r such 'ate- ineut, such persou, or hii ugeiit buying charge of such property, may ut auy tune before th-i assess u. oul of tuxes thereon by the cuuu'y uu-liioMuake out and deliver to Ihe county uu litor, a xiuleiueut of the same as required by tills act; and Ihecouniy uuoilor all ill ill such case, unike uu atury lllereel it the returu for the proper township, un J correct the corresponding item or items iu the i-tuin uiaue bv thu ussessor.as Ihe case may require: but no such 'statement shall he received bv lliocouiity au ditor from any person who shall have .eluded or tlcjrlectod to inaKe outh lo his smeiw-hi, When re quired bv the assessor, a 'roenbly to the provisions of the twenty fifth section of this, act, uor from any person, unless he shall niaka and tiie with the comity auditor, au sifilavit that ihe person requir ed by tills uot to list the same, was uusetu irom nis township, without design lo avoid Hie Its leg of his properly, or was prevented by so:kn-s.s from giving to Hie asae sor Ihe require') Hlateiu-ut, when called ou for that purpose If fmni u careful examination of tbe returns made by the iiisiiicl as sessors, tiie county uu litor siull discover thai any tract of laud or town lot, or pirl of eltli. r, in his county, shall have been omitted in III- returns ol such assessors, he shall aid the time lo his list uf real pruoerly, Willi the nam.) ol the owner, aud snail forthwith notify the assessor i i whose relurus such omission occurreJ llioreol, who snail lortn- with proceed to ascertain, uuJ return to Ihe i-.ounl) auditor tho vuluu of the tract or lot, or part llierc-oi: ur in case of the inability orneviecl of liie as sessor. thouiiuilormiV acerlaiu the vilue ol uch tract or lot, or pari tlioiuuf, and ud.l the same lo me list of real properly. Sxo. 31. Tho county auditor, if he sbill hive reason to believe, or be Informed1 thai any persou his given lo Ihe assessor a falso statement of the personal properly, moneys or credits, Investment" in bonds, stocks, joint stocx ooinpauies, or oilier-wise, or that the assessor has not returned ilia full amount required to be listed lu his ward or town ship, or has omitted or mids an erroneous returu ol any properly, moneys or crouiis, iiivesimeuis in bouds, stocks, joint slock companies, or other wise, wliieh are by law subject lo taxation, snail proceed litany time before the final settlement with Ihe conn'y treasurer, lo correct the Mill' u uf the assessor, uud lo charge such persons ou ihe duplicate with Ihe proper amount of taxe-j to enable h!m to do which, he Is Hereby author ixod ana empowered o bsuo compulsory process, and rvqiire tho attendance of ony person or persona whom he may suppose Id have a knowledge of Ihe articles or value of the personal property, moneys or credits, investments in bonds, slocks, joint stock Companies, or oilwrnise, end ex inline such person or persons, on oath or affirmation, In relation to such ilat.-nieut or return; aud ll shall be the duly of the auditor In all such cases, lo nntily every such person, before snaking the entry ou the duplicate, that he may have au opportunity of showing that his statement or returu ol the assessor was correct ; and llis county auditor all til, la all such cases, file ill his office a statement of the fac e or evidence upon wliich he m-tde such correction bnl lis shall, in no case, reduce the amount returned by Ihe assessor, without the wrllien assent of the auditor of slate, given on a statement nf facts submitted by Ihe couirty auditor. That in all cises lu which aiiy person shall make a false atntsment of the a mount of pruuerly for taxation, to evade th payment of taxes. in whole or III pari, the pereon ma kill such false statement, shall be liable for and pay ail costs and expeuees that nny be incurred nndor Ihe prnvisious of tnls ac ,a id lh" s..inefew and costs sh ill b allowed and p il l as Is unw or may be allowed by l i, for similar services, and ll n il pal I may he collected before any iiisllce ol the proper county, by ault in Ihe name of the County coin-nissionere, bat in S.I oases uuder mis acl where the stab ln"ui shall be found correct, and Ito Inten linn to eva le the payment cf lni, the coels am exoeuses Incurred uuder this art.-shall be paid out of tliecouutv, on Ihe order ol the co-in'y sooner Sao. 35. Eath county audllor Shall, from thn- lo lime, coned any errors which he may dlscwver in 'he name of Ihe owner, iu the valuation, des cription nr quantity of any tract or lolol real pro-nartv.excentsurh as shall have been ordered, ei lher bv the stale board nr by ths county hoard of 1th I equalization, In conlormiiy rim we provisions oi this act, or upon the written order shall only bemads upon a statement of facts submitted lu the auditor of state In writing. . Sxc. 36. Each county audltorfhall oorrect the vml-oaliouofsuy parcel of real property, oa which any now structure ol over one hundred dollars lo value may have been erected, or on which auy structure of Ihe like value shall have beta destroyed, agre ably lo the returu thereof made In accordauce will ths provisions of this act by the assessor, and tales ihe taxes upon such corrected valuation - Sec. 37. Each county auditor shall make oul and transmit to the auditor of state, before the fust day of September annually, a stutomcnt ef the aggregate value of Ihe taxable property lu his county aud of the tola) amount of taxes for all purpose assessed. thereon for that year, and he shall wake out and trausmll by mail lolhn auditor of state, oa, or be furs the first iiuy ol October In every year, e, complete abstract of Ilia duplicate of bis county i he shall alto, at the same lims, make outtnd trans tnit to the auditor of elate uu ub.iruul of the num ber and value of euch ot Ihe enumerated articles, tits value of merchants' and manufacturers' stook. and the value of oilier perauual property, ruoaeys. credits, Investment lu bonds, stocks, joint stocs; companies, or otherwise, aud the value of all other articles of personal property a returned by tbe township stsesaort, or as fixed by tbe aeunty board of equalization; said abstracts shall be made out iu such form as the auditor of state shall prescribe aud shall also luuke out aud liaiisulil lo tho auditor of state, before the fourth Monday of October, ona thousand eight hundred and fifty-nine, and every sixth year thereafter, ocotnplete copy nf the grand list el real properly of eacli county u. itslwllsland upon theduullcute ol ttiut your. , Sko. as. if the county treasurer shall neunauie to collect, bv distress, or otherwise, the Usee which have been, or hereafter shall be assessed up on any persou or corporation, or on any executor, administrator, guardian, receiver, accounting officer, agent or factor, such treasurer shall spply to the clerk of the court of common pleas In bis comity, at any time after his animal settlement with the county auditor, aud said clerk, tti-tu cause a no tice to be sorved upon aucu person, corporation, executor, administrator, a-uardlau, receiver, ae- counting officer, a-;ent or factor, requiring him 'orlhwith to show cause why lie should not pay such taxes; and if he shall fail to show a sufficient cause, said court, at the term to which said notice is returnable, shall eater a role ogaiust him for the payment of audi taxes, and the cost of such pro ceeding, whiuh rule shall have tho same lores aud ellect as a judgment at lew, and be eutorcea ey at-tauluneut or execution, or such process as may be directed by the court. COVNTT BOARDS FOX THK IQOALIIATJOS) Of IL f0- rcsi-r. Sxo. 39. The county auditor, the county survey or, the county commissioners, or a majority of tliein, shall torm a county board lor in equalization of the real property of theircouuty, 1th the exception of the real property lu the city of Cio-ciuuatl, which shall he equalized by a special board, as hereinafter provided. They sha'll meet en the hrst Tuesday alter the hrst .vlouday ol September, one thousand eight hundred aud fifty-nine, and every sixth year thereafter, at the auditor's office, Id ihe several counties, whsii tnjoouuiy auditor tnau ly before them ,lho returns of the real property. inadj by the several district asssssors ol sucn county, with the additions be shall have made thereto, and having each taken aa oath talrly ana impartially to equalize the valuo of the real estate of such county, agreeably to the provisions of this act, thoy shall immediately pioceed to equalise such valuation, so Hint euch tract or lot shall be entered on the tax Hat at its true value: and for this purpose they shall observe the following roles: 1st, They shall raise the valuation ol such tracts aud lots of real properly as, in their opinion, have beeu relumed below their irue value, lo such price or sum aa they may believe to be the Iran value thereof, kfrcc-ably 'to the riiksa pr-eeribrd by thte aot for the yaluatiou theraof: T I They shall re- dune the valuation uf such truo'a uud tots as, In lueir opinion, haya been retur.iod above their true V due, us compared Willi the average valuation f llio real properly of iiieh count) , having due regard to the relative situation, quality of soil, Improvement, natural and 4'U.iuial advantages, pes-sussed by each tract aud lot. 3d. They shall not reduce Ihe aggregate vulue lliere.'f, asitturned by the assessors, with ihe additions made thereto by the auditor, as horuliibelore r- quired; the county auditor shall keep uu acoiir.itn journal or record of the proceedings and order i l uld board. Sxo 40: There shall be a special board for the equalization of thu real piuperty lu the city ot Liuciuuatl, to be compo-eu -. the county auditor and six citizens of said city, to be appointed by llio city council; said hoard shall meet al Ihe auditor's office In Ciuciunati, on the fourth Monday of .October, one thousand eight huusred and filty-iiine, anil every sixth year thereafter, end shall have power to equalize Ihn value of the real properly within the city of Cincinnati, and shall be governed by the same rules, provisions and limitations that are prescribed lu the pr- ceeillug section for the goveruineut of the eouuly boards for the equalization of property. Sxo. 41. Each county auditor shall, on or before the first Monday of Deocmber, one thousand eight hundred and fifty-nine, and every sixth year there-alter, make out aud Irautiiiil to lh auditor of state an abslr tot of the real property of each lownehi in bit county, in which be shall set forth: 1st Tue uumber ol scree, exclulvu ef town lota, returned by the several assessors In his county, wllh such additions ss thsll Inve been made thereto. id. The aggregate Value ef all such real property, other than town lots, as relumed, by the several assessors of his county, iuolusivo of euch additions as shall have beau made thereto, under the paovisions of this set. 3d- The aggri gale Talus of-the real property iu each town in l.u county, as return id by the several assessors, a ilii such additions as shall hate been muuo thereto. - " STATS SOARS Of KStOALItATIO.-S. Sxe 49. The slate board of qiisltzulloa shall consist of one member from each aciialorhtl district nf the state, exoept the flrat district, v. I. ich shall lie eulltled to three members, all ef whom shall have the qualifications of electors ; and the qu.li-fied electors of each senutorlal district shall, at live October election, in the year one IhousunJ tight hundred and niiy-nine, ann every sixm year there-after, elect persons to serve as members of sueh board of equalization, lu accordance With the pre visions of tills section; lud Ihe returns ef Ihe pull-books and certificalee of election shall be governed by the law regulating Ihe election of senators; aud In case of vacancy In sn h ollico, eilher by death, resignation or otherwise, the governor of the state shall have power to appoint a person, whoshsll be a resident eUtitor of the die rial so-vacated, to fill euch vacant y. as soon as be b informed thereof: the auditor of state shall, by vir-t lue of his office, be a member nf this, beard. The tu'd hoard shall roeelal Colitml-usou the first Mou-day of November, out thonsnn I eight hundred and fifty nine, and every sixth yetr iharealler, and the members thereof shall each l it n oath or affirmation, that he will, to the best of hi- kauwledgeaud-nillly, se far as the duly devolve upon him. equal, lie the valuation of real properly n noag the several eountiee and towns In the stale, aecorriiiig lo the rules prescribed by.this acl for valolof an I equalizing the value of real proicriy and havi' received from the auditor of state It" iirattrauta oi real property transmitted to him by the several county auditors, stild board shall prneed lo equalize the same among the teee;l towut an- rminile. nf the state, In the manner hereinafter pretenbed- 1st. They shall sdd to ths ar-gste valuation of Hie real property ef every enanty whloli they shall believe to be rained below its true value In money, such per centum, In eaen ease, at will raise the earn tolls tree vales In mousy. 3d. 1 bey ahull deduct from the sgregtle valualloa i-f Ihe real property of every county, which they th -ll believe to lie valued above Its true vtlo. In money, tuch per centum, In eeon eaea, ae will rfm-.e Ihe tame lo Its true value In money. 3d. If !' shall believe that ritjht and justice require thei-iinn'iou of Ihe rml property ef any town or towns Id any eouuly, or of lb r-al property of tucheeuiity aol lu towns, to h ptfanH, ur to n. reduced, wilhont raiting o- renaming the other re n'eferly of eurll eounty, or wilhont raising ,r r-dn Ins; If In the tm" ratio, they miv, in every sued e ue, sdl tq or lake from the valuation nf say one or more of snob towns. or of property net lu towns, rmch pes-uqhtisuco o."t rot-sTH mux ri r3 yr

i1 VOL. V. MOUNT VERNON, OHIO, TUESDAY MORNING, MAY 17, 1859. N0.27. The Mount Vernon Republican is rrnnsnED bvebt tcisjmy mohnino, , BY W, II. COCIIItAN. Office ill Kremlin IiuildiD. No. fi, Second Story. TERMS Two Dollars per annum, payable In ad Vnnoe; $2,50 after the expiration of the year. PUBLISHED BY AUTIIOKITY. No. 206 AN ACT For the Assessment and Taxation of all Property in this State, and for levying Taxes thereon according to its true value in money. Section 1. Be U enacted by the General As. stmbly of (heUtate of Ohio, That all property whether real or personal, in this State, all moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, of persons residing therein; the property of corporations now existing or hereafter created, and the property of all banks or banking companies, nowexistinjr or hereafter created, and of all bankers, except such as is hereinafter expressly exempted, shall be subject to taxation; and such property, moneys credits,"investmenta in bonds, stocks, joint stock companies or otherwise, or the value thereof, shall be entered on the list of taxable property, for that purpose, in the manner prescribed by this act. Sec. 2. The terms "real property" and "land," wherever used in this act, shall be held to mean and include not only the land itself, whether laid out in town lots or otherwise, with all things contained therein, but also all buildings, structure and improvements and other fixtures of whatsoever kind thereon and all rights and privileges belonging, or in any wise appertaining thereto. The terra "investments in bonds," whenever used in this act, shall be held to mean and include all moneys invested in bonds, of whatsoever kind, whether issued by incorporated or unincorporated companies, towns, cities, townships, counties, states, or other corporations, or by the United State;, held by persons residing in this stale, whether tor themselves nr as guardians, trustees or agents. The term "investments in slocks," wherever used in this act, shall be hell to ineun and include all moneys invested in the public stocks of this or any other state, or of the United States, or in any association, joint stock company or otherwise, the stock or capital of which is or may be divided into shares, which are transferable by each owner, without the consent of the other partners or stockholders, for the taxation of which no special provision is made by this act, held by persons residing in this state, eilher for themselves, or as guardians trustees or agents. The term "oath," wherever used in this act, shall be held to mean oath or affirmation. Every word in this net importing the masculine gender, may extend and be applied to females as well as males. The term "personal property," wherever used in this aot, shall be held to mean and incline: 1st. Every tangible thing being the subject of ownership, whether animate or inanimate, other than money, and not forming part of any parcel of real property as hereinbefore defined. 2d. The capital stock, undivided profits, and all other means, not forming part of the capital Block of every company, whether incorporated or unincorporated, and every share, portion or interest ia such stock, profits or means, by whatsoever ntmo the same may be designated, inclusive of every share or portion, right or interest, either legal o equitable, in and to every ship, vessel or boat, of whatsoever name or description, used or designed to be used either exclusive or partially iu navigating any of the waters within or bordering on this Stale, whether suck ship, vessel or boat shall be within the jurisdiction of this State or elsewhere, and whether the same shall have been enrolled, registered or liconsed at any collector's ulheo, or within any collection district in this State or not. The term "moneys," wherever used in this act, shall he held to mean and include gold and silver coin, and bank notes in actual possession of solvent banks, .rid every deposit which I bo person owning, holding in trust or having the beueficial interest therein, is entitled to withdraw iu money, on demand. The term "credits" whenever used in this act, shall be held to mean the excess of the sum of all legal claims and demands, whether for money or other valuable thing, or for labor or service due, or to become due, to the person liable to pay toxvs thereou, including deposits in banks or with persons in or out of this state, other than such as are held to be money as hereinbefore defined by this section, when added together, (estimating every such claim or demand at its trite value in money,) over and above the sum of legal, bona tide debts owing by such persons. But in making op the sum of such debts owing, there shall betaken into account no obligation to any mutu al iusurance company, nor any unpaid subscription to the capital stock of any joint stock company, nor any subscription for any religious, scientific, literary, or charitable purpose; nor any acknowledgement of any indebtedness unless founded ou some consideration actually received and believed at the time of making such acknowledgement to bo a full consideration therefor; nor any acknowledgement, of debt made for the purpose of diminishing the amount ot credits to be listed for taxation; nor any greater amount or portion ot any liability as surety, that the person required to make the statement of sucn credits o-neves mat sucn surety is in equity bound, and will be compelled to pay, or to contribute, in case there be uo securities; provided, that pensions receivable Irom the United Slates, or from am of I hum, salaries nr payments expected to he received for labor or services to be performed or rendered, shall not be held to be annuities wilbiu the meaning of this act. Sec. 3. ' That all property described in this section to the extent herein limited snail be ex empt from taxation, that is to say, 1st. All pub lic school houses and houses used exclusively tor public worship, the books and furniture therein, and the grounds attached to such buildings necessary for the proper occupancy, use and en joymeut of the same, and not leased or otherwise used with a view to profit. All publio col leges, publio academies, all buildings connected with the same, and all lands conuected with public institutions of learning, not used with a view to nrofit. This provision shall not eatend to leasehold estates of real .property, held under the authority of any colleges or university of learning of this state. 2d. All lands osoa ex, clusivelf as grave-yards or grounds for burying the dead, except such as are held by any person or persons, company or corporation, with a view in nrnliL nr for the nnrnose of speculation in the sale thereof. 3d. All property, whether real or personal, belonging exclusively to this state, or the United States, tin. aii ouuaings rwiungiug to counties used for holding conrts, for jails, or fnr connlv offices, with the eroond, not exceeding in any county ten acres, on which such buildings . are erected. 8th, All lands, houses, and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor. 6th. All buildings belong- inir m institutions of ourely publio chanty, to gether with the land actually occupied by such institutions, not lease! or otherwise used, with a view to profit, and all roaneys and credits'ap-propriatsd solely to sustaining, and belonging nxelnsivelv to tueh institutions. 7th. All fire- engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safe keeping thereof, and for the meeting of fire companies, whether belonging to any town, or to any fire company organized tberoin. 8th. All market-houses, public squares or other publio grounds, town or townships houses or halls, used exclusively for public purposes, and all works, machinery and fixtures belonging to any town, and used exclusively for conveying water to such town. 9th. Uacb individual in this state may hold exempt from taxation personal property of any description of which sucn individual is the actual owner, not exceeding fifty dollars iu value; no person shall be required to list a greater portion of any cred its than be believes will be received, or can be collected, nor any greater portion of any obligation given to secure the payment of rent, than the amount of rent that shall have accrued on the lease, and shall remain unpaid at the time of sucn listing; no persou 6ball bo required to include in his statement as a part of the personal property, moneys, credits, investments in bonds, joint stock companies, or otherwise, which he is required to list, any shares or portion of the capital stock or property of any company or corporation, which is required to list or return its capital and property for taxation in this state. The taxes upon banks, banking companies, and all other joint stock companies, or corporations, of whatever kind, levied and collected, in pursuance of the provisions of this act, shall be in lieu of any taxes which such bank or banking company, or other joint stock company or corporation was, by former laws, required to pay. BY WHOM, WHERE, AND IN WHAT MANNER. PlloPEIt TY SHALL BE LISTED. Seo. 4. Every person of full age and sound mind, not a married woman, shall list the real property of which be is the owner, situate in the county in which he resides, the personal property of which be is the owner, and all moneys in his possession; and he shall enlist all moneys invested, loaned or otherwise controlled by him, as agent or attorney, or on account of any other person or persons company or corporation what soever, and all moneys deposited Buhject to his order, check or draft, and credits due from, or owinit by any person or persons, body corporate or politic, whether in or out of such county. The property of every ward shall he listed by bis guardian; of every minor child, idiot or lunatic having no other guardian, by his father, if liv-ini?, if not, by bis mother, if living, and if neith er father nor mother be living, by tho person having such property in charge; of every wife by her husband, if of sound mind, if not, by herself; of every persou for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whoso assets are in the hands of receivers, by such receivers; of every company, form, body politic or corporate, by the president or principal accounting otbeer, partner or agent thereof. Every person required to list pmporty' on behalf of others, by the pro visions ot this act, shall list in the same town ship in which he would be required to list it, if such properly were his own; but he shall list it separately from his own, specifying iu each case the name of tho person, estate, company, or cor poration, to whom it belongs; and all real prop erty and merchants' and manufacturers' stock, and all the articles enumerated in the seventh .section of this act, and all personal property upon farms and real property not in towns, Bbe.ll be returned lor taxation, and taxed in tbe township and town in which it is situated; and all other personal property, except such as is taxa ble for stuto purposes only, shall be entered tor taxation in the township or town in which the person charged with the tax thereon resided, at tho time a list thereof was taken by the assessor if such person reside iu the county where such properly was listed; pud it not, then such prop erty shall he entered for taxation and taxed in the township where situated wbon listed, any thing in Ibis act to the contrary notwithstanding. Sec. a. rroperly held under a lease lor a term exceeding fourteen years, belonging to the state, or to nny religious, scientific or benevolent socie ty, or institution, whether incorporated or unincorporated, and school and ministerial lauds, shall he considered, for all purposes of taxation, as the property of the person so holdiug the same, and shall be listed as such by such person or his agent, as in other cases. Sec. C. Each person required by this act to 1st property, shall make out ami deliver to the assessor, when required, or wittiiii ten days thereafter, a statement, verified by his uulh or affirmation, of all the personal property, moneys, credits, investments in bonds, stocks, joint stock iompauies, or otherwise, in his possession, or un der the control of such person, at the time notice was given him bv the assessor, to make out such statement, and which, by the provisions of this act, he is required to list for tuxaliou, either as owner or holder thereof, or as guardian, parent, husband, trustee, executor, administrator, receiv er, accounting ouicer, partner, agent, or factor. Skc. 7. ouch statement shall truly and dis tinctly sot forth, first, the number ot horses, and the value thereof; second, the number of neat cattle, and the value thereof; third, the number of mules and oases, and tbe value thereof; fourth the number of sheep, and the value thoreof; tifih. the number ot hoes, and the value thereon sixth, every pleasure oarriage of whatsoever kind, and the vulue thereof; seventh, tbe total value ot all other articles of personal property which such person is by this act required to list; provided that if such person shall exhibit to the assessor tbe animals or other articles of personal proper ty above enumerated, the value of such property so exhibited may be omitted in such statement, and the assessor shall in such cases deterunue their value without requiring the oath of tbe- person making such statement as to the value thereof, and aui-h person shall in that case b-iequiied only to make oath or ullirmatioi'i to the value ol the remainder of the personal proper! which he is required to list; eighth, every gold and silver watch, and the value thereof; ninth. every piano forte, and the value thereof; tenth. the value ot the goods and merchandize which such person is required to list as a merchant; eleventh, the value of the property which such person is required to list as a banker, broker, or stockjobber; twelfth, the value of the materials and manufactured artiales wlilcD sucn person is required to list as a manufacturer; thirteenth, the value of money, and credits required to be listed inoluding -all uiitancee of book accounts; fourteenth, the value of the moneys invested in bonds, stocks, joint stock companies, or otherwise, which sucn person is by this act required to list. SiO. 8, If there be no articles of personal property, moneys, or credits, investments in bonds, stocks, joint stock oompanies or other wise, which such person would be, by this set, required to list, on his own account, or accoui.1 of others, he mny set forth such fact to the as sessor, who shall require the oath of affirmation of such person to the truth of the same. iwlks roe. vai.diko moptmTr. Seo. 9. Each separate parcel of real proper ty shall be valued at its true value in money, ex cluding the value of the crops growing thereon; but ibe price Tor wbicb such real property would sell at auction, or at forced sale, shall not be taken as the criterion of such true value. Each tractor lot of real property belonging to this stale, or to any county, city, or charitable inati, lotion, whether incorporated or unincorporated and school or ministerial lands, held under a lease for a term exceeding five years, shall be valued at such price as the assessor believes could be obtained at private sale for such lease hold estate, rersonal property, of every de scription, shall be valued at the usual selling price of similar property at the time of listiug, and at the place where the same may then be; and if thore be no usual selling prico known to the person whose duty it shall be to fix a value thereon, then at such price as it is believed could be obtained therefor, in money, at such time and place. Investments in bonds, stocks, joint stock companies, or otherwise, shall be val ued at the true value thereof, in money. Mon ey, whether in possession or on deposit, shall be entered in the statement at tbe lull amount thereof; provided, that depreciated bank notes shall be entered at their current value. Every credit for a sum certain, payable either in money, properly of any kind, labor or services, shall be valued at the full price of the sum so payable; if for a specific article, or for a specified number or quautity of any article or articles of property, or for a certain amount of labor, or for services of any kind, it shall bo valued at the curreut price of such property, or of such labor or service, at the place where payable. Annuities or moneys receivable at stated periods shall be valued at the price which the person listing the same, believes them to be worth in money. Where tbe fee ot tbe soil of any tract, parcel or lot of land is in any person or persons, natural or artificial and the right to any minerals there in, in another or others, the same shall bp valui-d and listed agreeably to such ownership iu sepe. rate entries, and taxed to the parties owning th- same, respectively. owj. 10. No person, conipaiiv. or e-irporatii-ii. shall be entitled lounv fVdui-tiuu, on tuvininl id any bond, note or obligation nf ntiy kii d giv :. to any mutual insurance ui-nnvv; ' count of ant unpaid ,viVi--n')'i -n si,; r '-inns, literary, scientific or ',,: i. or society; nor on account it an;. su'si-ripHm. ;o, or installment pavnhV on the capital sloc k ol any company whether iuc irpuraied nr unim-or- porated, VT LiSTINO AMR VALOtSO THIi PnVPKRTY of MKll- CHANTS AND MANUFAOrUUHHS AND OK BANRKKa EXCllAN'UE. UKtlKEKd A X if STUCK JoBUKRS, tin' StO 11. Everv person that sh ill u-.v-i, or h i in his possesion, nr subject to his i-jntr-;!, .n -, personal uropertv within thi -ta'e, w-lh -nih -:i ty to sell theatne, which jln'l h .' h. e:, pm-chased either in or out. of this sute, -.viih n view to being sold al an advanced pri.-e. in- prnfr., in-which shall have beeu consigned to buu, ti.Mii any place out of this slate, for the purpose ot being sold at any place within this slate, iha't be held to be a merchant; and, when h" shall h by this act required to make out and deliver 'o the assessor a statement of his other persona' property, he shall state tbe value of such properly appertaining to his business as a merchant and in estimating the value thereof, he shall take as the criterion the average vnlua'of all such articles of personal properly which he shall have had from time to time in bis possession, or un der bis control, during the year next previous to the time of making such statement, if so lonj? ha shall have been engaged in business; and if not, then during such time as lie shall have been so engaged; and tho average shall be made up by taking tne amount in value ou hand, as near ly as may be, in each mouth of the next preceding year in which the person making such state ment shall have beeu engaged in business, al ding together such amounts, and dividing the asirreeute amount thereof by tht number of months that the person making the statement mav have been in business during the preceding year; provided, that no consignee shall be re quired to list for taxation the vulue ot any property, the product of this stato, which shall have been consigned to him, for sale or otherwise, from anyplace within the state, nor the value of any property consigned to him from any other place for the sole purpose of being stored or forwarded; provided, lie shall, in either case have no interest in such property, or any profit to be derived from its sale; and the word person, as iiBed in this and the succeeding seotions, shall be held to mean and include firm, company and incorporation. Sko. 12. Every person who shall purchase, re ceive or hold personal properly of any description, Tor the purpose or adding to tne value inereoi ny any process of manufacturing, refining, rectifying or by the combination of different materials, with a view of making a gain or profit by so doing, shall be held tJ be a manufacturer; and he shall, when lie is required to make and deliver lo the assessor a statement of the amount of his other personal property subject to taxation, also include in his statement tho average value estimated, as provided in the preceding section, of all articles purchased, received or otherwise held, for the purpose of being used in whole or in part, In any process or operation of manufacturing, combining, roctifylng or refining, which from time to time he shall have had on hand during the year next previous to the time of makingsuch statement, If o long he shall have been engaged in BUch manufacturing-business; and if not, then during the time he shah have been so engaged. Every porson owning a manufacturing' establishment of any kind, and every manufacturer, shall list as part of his manufacturer's stock tbe value of all engines ami maeli'nerv of every description, used, or 'l-igii--d to be used. In a.iv urncess of refininir or ui-itiufiictiirinir. (ex cept such fixtures as shall hive been coimijered as part of any parcel or parcels of real properly.) including all tools and Impl.-m -n' ci every inu used, or desigusd to be used, for the aforesiid our noses. Sko. 13. When auy person shall commence any business in any coui.ty after the day preceding the second Monday of April in any year, the average value of whose personal property empioyeu in such busii-ess shall nol Have been previously en tered on the assessor' list for taxation In sale coun ty, such person shall report lo the auditor of the county the probable avera e vuine oi ine peruuuai roperty by him Intended lo ne employee in sucn usiness nntll the nay pr-ce-nuir ine i-comi .uoii dav of Aoril. thereafter: and shall pay into trea sury of such county a sum which shall bear such nronorllon to the lew for all purposes, ou the av erage, so omployed, as Ilia time from ihe day on which he aha commence sucli busmen, as aiore said, lo the day preceding the eecondJMonday of April next succeeding, shall Daar lo one year. Provided, that if Ihe person so listing his capital shall present a bona fide receipt to the treasurer of any countv in Hits -state, in wnicn sucn capital had been previously listed and taxed for the amount of the taxes assessed, and by him paid on the same canltal for the sam year, then and In that ease it shall be a receipt irom pay.ng taxes again ou ucn canital. eito. 14. When auy person shall commence or enrno-e In the business ol deallni in stocks ot any denripllonsor In buying or shaving any kind of bills of exchange, checks, drafts, bank notes, pro missory notes, or other kind of writing obligatory as mentioned in the sixty-second sectiou of this aol. after the day preoedinir the second Monday in April, in any year, the average value of whose Eersonal properly Intended to be employed in such usiness shall not have been previously entered on the assessor's list for taxation, In said county, such person shall report to the auditor of the county the prooaoie average vaion oi me penouai pruper-tv hv him Intended to be employed la such busi ness until the day preceding the eeaocd Mondsy in April thereafter, and shall pay into ins treasury of snob eounty a sum which shall bear the same proportion to ihe levy far all purposes, on ths average value so emplo)ed, as the time from the day on which he shall eommence or eniraire In such business, u aforesaid, to the day 'preceding the second Monday In April next suecseding, shall bear to ont year. ) Sxo. 15. If any person shall eommence or en- gaze In any business as aforesaid, and shall nol within one month thereafter, report to Ihe county auditor, and make payment to the eounty treasurer, as before required, be shell forfeit and pay double the amount required to be paid by the tsjo preceding sections, to be ascertained, as near as may be, ty the testimony of witnesses, and recovered before any justice of the peace, or in the court of common pleas, by civil action, iu the name of the county treasurer, for the use of the eounty, and process issued out of the court of common plea, in such action, shall be directed to the proper officer, and may be served in uuy couu-ty iu this slate. Sxo. 16. The president, secretary, or principal accounting officer of every canal or slack water navigation company, railroad company, turnpike company, plank-road company, bridgo company, Insurance company, tolegrupii company, or other joint stock company, except banking or other corporations whose taxation is specifically provided for iu this act, for whatever purpose thoy may have been created, whether Incorporated ;by any law of this state or not, shall list for taxation, verified by the oath or atfiruiatiou of the porson so listing, all the personal property, which shall be hold lo include road bed, water sod wood stations, and such other realty as is necessary to the daily running operations of the road, moneys uud credits of such company or corporation, within the slato, at the actual value In money, iu manner following: In all cuses return shall be made to the soveral auditors of the respective oounties whoro such property may be situated, together with a statement of the amount of such property which is situated in each township, Incorporated village, city or ward therein; tin value of all moveable property shall be added to the stationary ami fix-d poperty and real estate, and apportioned to such wards, cities. Incorporated villages, or townships, pro r 'lu, in proportion to thu vluu of lliu real estate and fixed property In said ward, city, Incorporated village or township; mid all property su iisl-ed shall ue subject to and pay the s uue lox,- i,s other property listed in men ward, city , liicnip i-rated village or township. It shall he tne only of the accounting officer -tleri-said to make return to the auditor ol auto, during th- mouth of Muy of each year the aggregate amount ol all property, by lllin returned as required oy Hie provisions oi this act. to tile several au. Iters ot tne respective euiimiea in which the a. one mav be located. If: the county auditor, to whom returns are made, i ! ol the opinion that false or incorrect valuations I have been oiaite, or that Ihe property of the cor poration or association has not been listed at its full vulue, or that it has not been listed iu the lo cation where it proparly belongs, or in cases whore ' no return has heeu made to the county uunltur, ho I is hereby required to proceed lo have the same valued aud assessed la the same manner as is pre-. s. ribed ill the several aectious of this act regulat ing the duties of county auditors; provided, that nothing in tills section shall be so construed us lo tax any stock or interest In any joint stock company held by the state of Ohio; provided, that every ugeucy of an insurance company incorporate! by the authority of any other slate or government, shall returu to the auditor of the county ill which the office or agency of such company may be kept, in Ihe month of May annually, Ihe amount of Ihe gross receipts of suili agency, which shall be entered upon the tax list of Ihe proper county, and subject lo the same ruteof taxation for all purposes that oilier property is subject to at the plaee w.iere I. mated. Sec. 17. The assessment of all personal proper ty, moneys and credits, Investments in bonds, stock, joint stock companies or otherwise, and the valuation ol all lauds and tuts, and now structures which have not previously been valued and placed on the duplicate, shall be mane between the second Monday of April and the third Monday of May annually; aud the assessor of each township shall, on or before the first Monday of May annually, leave with each person resident in his township, of full ace, and not a married woman or insane person, or ut tho office, usual place of rosidonoeor business ol i ueli person, a written or pntiieu notice, requiring such person to make out for such assessor, a atutemeut or tne properly wnicn, oy this act, he is required to list! accompanied with printed forms ia blank of the statement required of such pnrsons; and the assessors shall, at Ihe time he delivers such notice and blanlt lorms, re ceive from such persons the statement of his or her personal properly, moneys, credits, Invest ments Iu bonds, stocks, joint stock companies, or otherwise, verified by his oath, unless such persou shall require further time to make out such statement, ill which case he shall call for such statement before the third Monday of May. Seo. lb. In every case whore any person shall refuse or neglei t to make out and deliver to the township assessor a statement' of personal properly, moneys and credits, investments in bonds, Block, joint stock companies, or otherwise, as pro vided by this act, or shall refuse or neglect to take and subscribe au oath or affirmation a to the truth of such s'atomeiit, or any part thereof, which he is bv this act reouired to verily by tils oatu or al- firmatlon, or lu case of llio sickness or absence of such person, the assessor shall, iu every such case, proceed to ascertain the number of each descrip tion of the several articles ol personal property numerated in the seventh section ol this act, and the value thereof, the value of personal property ubiect to taxation, other than enumerated articles and the value of Ihe moneys and credits, invest ments, lu bonds, slocks and tointstock companies or otherwise, of which u statement shall not have been made to said assessor, as aforesaid, us the c ase may require; and to enable mm to so no. he is hereby uutlurized to examine on on in or atnr-mjitlnn. anv oerson or nersons whom lie mav "im pose to have a knowledge of tho articles, or value of the personal property, moneys, credits, lnvjst nients in bonds, stocks, joint stock coinpauis, or otherwise, which the person so refusing orahseni or sick, was required to list. rinc 19. n all cases in whi -h the township as sessors are r'-qntrod. In consequence of tun sick Hues or abaence ol Ihe person wlios- duty It Is lo make oul a et , lenient of personal unm-rlv, mon eys, ere ills, investments ill bonds, stocks, join! stocK companies, or uiuerwise, ur iu ,-ini-MMieice of his neilect or refusal I) make out or to be sworn to tuch statement to ascertain the several it.-ms and value of kucIi persouul property, mon rys, credits, investments in bonds, slocks, joint stock companies or otherwise, if the assessor shall be unsble to obtain positive evidence oi me items anil value of such property, moneys, and credits, he shall returu such articles and vulue as, from g.-neral reputation and his own knnwled eof facts ami circu. 0 stances, he believes lo be a correct list l Ihe articles and value of such properly,inon--ys, oreiiiie, Investments ill bonds, stocks, joint stock companies, or otherwise, that such porson would be by this act required 10 list. Sue. 2'l. Each township assessor shall, on or before the third Monday cf May annually, makeou. and deliver to Ihe auditor of hs county, in lahnlnr form tod alphabetical order, a list or lists of the names of Ihe several persona, companies or corporations, in whoso name any personal property, moneys, oredlls, investments iu bonds, stocks, joint stock companies, or otherwise, shall have been listed in his township, and he shall enter separately In appropriate columns, opposite each unme the aggregate value of the several species of per-sonaljproperty enumerated In the seventh section of this aot, as attested by the person required to list the same, or as determined by Ihe assessor, making separate lists of persons residing sutof an incorporated town, and of persons who are residents of any incorporated town; the columns shall be accurately added up, and lu every case where any person whose duty It is to list any personal properly, moneys, credits. Investments in bonds, slocks, ioinl stock companies, or otherwise, lor taxation, shall ha e refused or neglected to llstthe same when called on for that purpose by lite assessor, or lo take and subscribe and oath or affir mation, In regard to ths truth of his statements of personal property, moneys, credits, Investments in bonds, slocks, joint stock oompanies, or otherwise, or any part thereof, when required by the aasoe-or, the assessor shall enter opposite the usme of such oersou Irian appropriate column, Ihs words, "re fused to Irsl," or ' refused to swear," and In every case where any person required to list property for taxation shall hare beeu absent or unable from sickness lo list ths same, ths assessor shall enter oppislte the name of such person, lu an appropri ale column, the word "absent," or "sick." Sxo. SI- Each township assessor shall, at (he time he is required by this act to make his return of taxable property to the count) auditor, also deliver to him all the statement of property which he shall bays received front persons required to list the same, arranged in alphabetical or-ler, and the auditor shall carefully preserve the earns In his office for one year. Seo. 2ii. Each township assessor shall, annually, at the time of takiug a list of personal property, also take a list of all real property situate In hit township, Unit shall have become subject to luxation since the last previous listing of property therein, wllh the value thereof estimated agjree-ably to tho rules prescribed thereof by the ninth section of this act, and of all new buildings or other structures of any kind of over one huudrod dollars iu value, the value of which shall nut have beeu previously added to, or Included in the valuation of the luiid ou which such structures have been erected; and shall make return to thecoui.ty auditor thereof, at the saino time he is required by this act to muko his return of personal property, in which return he shall set forth the tract or lot of real property on which each of such structures shall have been created, the kind of structures so erected, and the true value added to such parcel of real property, by the erection thereof; and the additional sum which It is believed the laud on which the structure is erected, would sell for at private sale, iu consequence thereof, thail be considered the value of such new structure! and In case of the destruction by fire, fluod, or otherwise, of any building or structure of any kind, over one hundred dollars iu value, which shall have been erected previous to the last valuation of tiie laud on which the same shall have stood, or the value of which shull have been to any former valuation of such land, the ussesiioi- shall determine, as uuur as practicable, hew much less such land would sell lorat privute sale In consequence ol sucn destruction, and unike return lliereof to the county auditor, .is iu tins section provided. ric it). Each township assessor shall lake and siihsy.riuH mi oath which -hull be administered by tin-au iter or a magistrate, and ceriifled by lh oflta-r administering me same, slid attached to the returu w hich he Is required to make to the county uucilur, iu the following form: I, , a-sewor for lownship.iu the county ol , do solemuly swear, mat tne vai ue of all nersonal urunertv moneys, credits, ill- vestments iu bonds, stocks, joint slock companies, or oth-rwise, of which a slatemenl has been made for me bv the person required by this act for as sessment and taxation of all property to this state, according to true value to list the saino, la truly returuod, as set forth in such statement; that In every case, where, by law, I have Iwen required to ascertain the itoma and value of the personal property, moneys, credits, investments iu bonds, stocks, joint Block companies, or otherwise, of any person, company, or corporation, I have dilllgent ly, aud by the best means in my power, endeavored lo ascertain the same; and that, a- I verily believe, a full list, with the value thereof, estimated by the rules prescribed by said act, Is set torin in the annexed return; that l no cao havelkuow-iDgly, omitted to demand of any person of whom, bv said act. I was reu Hired to make such demand, a statement of the description and value of personal property, or of the amount of moneys, credits, Investments in bonds, stocks, joint slock companies, or otherwise, wliich he was required to list, or iu any way connive at any viol iliou or evasiou of any of the requirements of said act, In relation to Ihe listing or vulualiou of property, moneys, credits, investment iu bonds, stocks, joipt stock companies, or otherwise, of any kiud, for tuxa lion. , DISTRICT ASSESSORS. Sko. 21. The oountv commissioners of each county iu this state shall, at their Juno session,lii Ihevearone thousund eizbt huudredSaud slxly- four, and every sixth year thereafter, liividejtheir county into suitubh and convenient districts, nol lens than the number of townships In their couu tyi and any County within the limits of which there is a city, the commissioners shall divide said city into distriuta, comprising within each not leas than one ward, or more limn live, and no township, or ward-shall be divided in making such district, wliich district shall bo composed of couligiions territory; and the commissioners shall givo uotice by publication in some newspaper in the county, and if no newspaper is published iu the county, ihen by public notice set up in each township and ward, at Ilia usual place of holding elections, set-tlmr forth the bouuJaries of districts iu ciliee.und the qualified electors of such districts shall, at the October election, in Ihe year eighteen nuniieu and eixtv-four. and every sixth year thereafter, elect soma citizen of such district, having the qualifications of an elector, as ussessorof real pro-nurtv within such district: the indues of eleotion shall keep a Be pe rate poll book fur the election of said assessors, auu ine returns uiorem, uuiy ucm-lied as lu other cases, shall be mads to Ihe county Hudltor. who. with the clerk of the court of coin mou oleas and nrobale iudsa of the county, shull op-n the same and declare ths result; and the au ditor shall, within ten davs after opening such re turns, eive not'ce to each of lh persons elected of hisBiecliou. And whenever the commissioners have failed to district their county at their June session, in accordance with the provisions of this act, it shall be thoir duty to district sai l county al any subsequent meeting of the board prior to llio hrst Monday ol April ensuing. Sen 25 Each nerBon elected lo the office of dis trict assessor all ill be forthwith notified by the countv auditor of his election; and each person so elected shall, within ten days after receiving such notice, tile with such auditor his bona pay-bMb to the stato of Ohio, wllh at least one goud freeholder surety, to the acceptance of the county auditor. In the penal sum of lo thousand dollars, conditioned that he will dilliiontly, faithfully und Impartially p -rforin all and singular the dulies en piiu-d on him by this ict, and he shall, moreover, lak,-mid subscribe on said bond an oath that h- will, uncording tn the best of his judgment, skill and ability, dilllffenilv, faithfully -lid Impartially perforin all the duli--s enjoined ou bun by Ihlsacl; and if any person so elected shall nil to give bond, or shall fait to take an oath ns is required in this ...hi ion. telililn ihe time therein nreacribed, the of fice to which he was elected shall he considered vacant. Stc. 2G. If th -re shall be a vacancy for Ihe cause aforesaid, or from any other cause, or if there shall be a failure to elect In any district of ony i-nnntv. such vacancy or office shall be forthwith filled by the auditor, treasurer and recorder of the county, or uny two of them, bv tho appointment nr any eomneteni aim snnaDi umi-u m i-",; county who will accept and perforin the duties of such office, who shall givo bnu I and line un Odin nf office as is reouired in Ihe iorfolu section Sxc. 27. It shall be tho duly of oach district as .sorto make out from tho maps and description furnished him by the county au-lilor, and from unli other sources of Information as shall be in his power, a correct and pertinent description o each tract and lot of real property in bis district end whon he shall deem it necessary to obtain au emirate Hescrintioii of any sopemle tract or lot iu hit district, he mav require Ihe owner or occupier thereof to furnish the same, with any title papers he mav have in his possession; and if such owner or occupier, upon demand made for tins same, shall u-glect or refuse lo luruien a svisiociory ueserip in,,, nf such rmrc.il of real nronerly to such asw-s sor, he may employ a competent surveyor to m ike nt a riWriiillon of the boundaries and locution thereof, and a statement of the quantity of land therein, and the expense ol sucn survey snaii uo rein me J bv such assessor to the auditor of his county, who shall add the same to the lax assessed mnn neb raal nronorlv I and It shall bs collected bv the treasurer of the oountv with such tax, and vhen enllar-ted. sha be paid on demand to in nerann to whom the same is duet and he shall, in ll xaaaa. Irom actual view, aud from the .besl ourt-esof Information within Ills reach, detdrinine as near as possible the true value of each seperate tract and lot of real property in nis oisirici, an enrdlntr to tiie rules nmacribed by this aol for val nlnir ral nronertv: and he shall note In his plsl- nnnk .enenitelv. lite value of all houses, mill.', and other buildings, which exceed one hundred dollars In valnn. mi any irncl Ol laun oilier nimi Int.. whleli almll he carried ont as a part of lh ..i...r .h ir.ni, h .lull alio enter oo III plat book the numbes of sere of arable or plow land ih. m,mi.r nf acres of meadow and pasture kind and the number of aores of wood anj uncultivated i .-.I in .,sh tract, a near as mav be Bkc'23. For the purpose of enabling the asses sor to determine Ihe value of buildings and othe improvements, he ia hereby required lo enter, the couseut of Ihe owner or occupant thereof, and fully lo examine all buildings und structures of wbateverklnd, which are not by this act expressly exempted from taxation. f FC H'.i. Each dls'rict assessor snail, ou or do-fore the first Monday of July, one Ibousaud eight hundred and liltv-uiiie. and everv sixth year I hero- alter, make out and deliver to ihe auditor of his county, a return, lu tabular form, coulaineo iu a book to bo furnished him by such auditor, of Ihe amount, deacrlptlou and value of the real property subject to he II led for luxation in his dlhtrl.it, which roturiialiallcbutaiu: 1st. I he names oi iiieaeverm persons, companies or corporations, lu whoso names tho several tracts of real properly, other than town nronertv, lu each township within his district, shull have been listed; and iu appropriate columns, opposite each name, the d':nptiuii of each tract, designating the number ol acres, the number of the sectiou, and ma pari ineroui, ana f the township or survey, listed in such name, uJ the yjltie of each eepora'.o tracts, as detenniii ed by the usscssor. 2d. The names of the aeveral persons, companies or corporations, in wnnsr names the several lots of real property In each town in liis district, shall have beeu listed; aim in the auoronrlato columns, niniosile each uaina, thn description of each lot, and Ihtf value thereof, as losernilued Dy me asiessor; nn-i sucn uem npuuu hall dealmate the town nnd number ol ilie lot, and Ihe purl thereof; and if p'rt of a lot e listed, t shall stato the number ot feel along the priiicipn street oil wliich it .bills. If llio uaiiu l tli-i owner of any tract of land or lot bh all be unknown. the word "unknown snail n; eni.-reo in me eu-umn of names opposite snid Irani or lot. ll sue l land bo situated lu Ihe Virginia military district or is uot embriccd iu any liiu.l dialrlei, ll shall set forth the original survey or surveys, p i" or p ins thereof, contained in each p -rale tract so listed Skc. 30. The district assessor, at th) time of making llio assessment of real property suhjfct to taxation, shall enter in a seperate list, pertinent descriptions of all burying grojnds, public houses, houses used uxclusiy-ily lor panne worei-.ip, auu iistltutions of purely public clnrity, and public buildings aud property used exclusively lor any publio purpose, with the lot or tract of land on which such house or Institution or public building la situated, and which are by this act exempt from taxation; aiidheshallvaluesiich houses, buildings, properly, lots anil tracts of land, at their irue vulue in money, in the same maimer that he is r; diired lo v-ilue other real property, deslgnatluz in each rase the township or town, and number of the school district, or th. Maine of resignation ot Ihe school, religious society or institution, to which each house, lot or tract belongs; or If such property is held and used for otUer public purposes, ho shall slate by whom or now It is new. DUTIES OF COUNTV AUDITORS Skc. 31. Tlia c unlv oitditors of-each county hail, as soon as practicable, after the first day of Maroli.ouo Ihousuu leiirlit hull ! red and fifly-niue and every sixth year thereafter, in -ko out and deliver to tiie assessor of eachdislilot in liiscouu y,au ahslruct from the books in his ullico, uuuluiuiug a" description of each tract and lot of real properly situate within such district, with the luuie of the owner lliereof, if known, aud the number of acres or quantity of lu u J contained theruln, as tho same shall appear on his books; un-l also, a map of each township and towu within strni distnct, with sucn plat books as may bs necessary to enable the district assessor to make a correct plat of each seotiou survey and tract in his district Sec. J2i. lOnoh county auditor shall add to the value, us roturned by ihe assessor, of all personal property, aud of all moneys, credits, investments in bonds, stocks, lotut stoca cui:.uaniis or other wise, which the owner or other persou in behalf of the owner, whose duty ll is ih ado by tills act to list the same, has relu.iad or neglected to list, or lo tue value of which such person shill have relusad or neirlectud toswuur or iillirm , when renuii-eu u lo do, In obedience- to tiie prevision f this act, filly per centum on the value so returued by Ihe asses sor; und in all euses when lh) patty, ou demand, reluses to swear to any pari ol the return, the as sessor ahull returu, "refused In swear us lo the wi olo amount. Sec oit. If any person required to IUi property for taxation, shall Inve been prevented by Ick.ui-ss orubseuce, from niviutf to the assess, ,r such 'ate- ineut, such persou, or hii ugeiit buying charge of such property, may ut auy tune before th-i assess u. oul of tuxes thereon by the cuuu'y uu-liioMuake out and deliver to Ihe county uu litor, a xiuleiueut of the same as required by tills act; and Ihecouniy uuoilor all ill ill such case, unike uu atury lllereel it the returu for the proper township, un J correct the corresponding item or items iu the i-tuin uiaue bv thu ussessor.as Ihe case may require: but no such 'statement shall he received bv lliocouiity au ditor from any person who shall have .eluded or tlcjrlectod to inaKe outh lo his smeiw-hi, When re quired bv the assessor, a 'roenbly to the provisions of the twenty fifth section of this, act, uor from any person, unless he shall niaka and tiie with the comity auditor, au sifilavit that ihe person requir ed by tills uot to list the same, was uusetu irom nis township, without design lo avoid Hie Its leg of his properly, or was prevented by so:kn-s.s from giving to Hie asae sor Ihe require') Hlateiu-ut, when called ou for that purpose If fmni u careful examination of tbe returns made by the iiisiiicl as sessors, tiie county uu litor siull discover thai any tract of laud or town lot, or pirl of eltli. r, in his county, shall have been omitted in III- returns ol such assessors, he shall aid the time lo his list uf real pruoerly, Willi the nam.) ol the owner, aud snail forthwith notify the assessor i i whose relurus such omission occurreJ llioreol, who snail lortn- with proceed to ascertain, uuJ return to Ihe i-.ounl) auditor tho vuluu of the tract or lot, or part llierc-oi: ur in case of the inability orneviecl of liie as sessor. thouiiuilormiV acerlaiu the vilue ol uch tract or lot, or pari tlioiuuf, and ud.l the same lo me list of real properly. Sxo. 31. Tho county auditor, if he sbill hive reason to believe, or be Informed1 thai any persou his given lo Ihe assessor a falso statement of the personal properly, moneys or credits, Investment" in bonds, stocks, joint stocx ooinpauies, or oilier-wise, or that the assessor has not returned ilia full amount required to be listed lu his ward or town ship, or has omitted or mids an erroneous returu ol any properly, moneys or crouiis, iiivesimeuis in bouds, stocks, joint slock companies, or other wise, wliieh are by law subject lo taxation, snail proceed litany time before the final settlement with Ihe conn'y treasurer, lo correct the Mill' u uf the assessor, uud lo charge such persons ou ihe duplicate with Ihe proper amount of taxe-j to enable h!m to do which, he Is Hereby author ixod ana empowered o bsuo compulsory process, and rvqiire tho attendance of ony person or persona whom he may suppose Id have a knowledge of Ihe articles or value of the personal property, moneys or credits, investments in bonds, slocks, joint stock Companies, or oilwrnise, end ex inline such person or persons, on oath or affirmation, In relation to such ilat.-nieut or return; aud ll shall be the duly of the auditor In all such cases, lo nntily every such person, before snaking the entry ou the duplicate, that he may have au opportunity of showing that his statement or returu ol the assessor was correct ; and llis county auditor all til, la all such cases, file ill his office a statement of the fac e or evidence upon wliich he m-tde such correction bnl lis shall, in no case, reduce the amount returned by Ihe assessor, without the wrllien assent of the auditor of slate, given on a statement nf facts submitted by Ihe couirty auditor. That in all cises lu which aiiy person shall make a false atntsment of the a mount of pruuerly for taxation, to evade th payment of taxes. in whole or III pari, the pereon ma kill such false statement, shall be liable for and pay ail costs and expeuees that nny be incurred nndor Ihe prnvisious of tnls ac ,a id lh" s..inefew and costs sh ill b allowed and p il l as Is unw or may be allowed by l i, for similar services, and ll n il pal I may he collected before any iiisllce ol the proper county, by ault in Ihe name of the County coin-nissionere, bat in S.I oases uuder mis acl where the stab ln"ui shall be found correct, and Ito Inten linn to eva le the payment cf lni, the coels am exoeuses Incurred uuder this art.-shall be paid out of tliecouutv, on Ihe order ol the co-in'y sooner Sao. 35. Eath county audllor Shall, from thn- lo lime, coned any errors which he may dlscwver in 'he name of Ihe owner, iu the valuation, des cription nr quantity of any tract or lolol real pro-nartv.excentsurh as shall have been ordered, ei lher bv the stale board nr by ths county hoard of 1th I equalization, In conlormiiy rim we provisions oi this act, or upon the written order shall only bemads upon a statement of facts submitted lu the auditor of state In writing. . Sxc. 36. Each county audltorfhall oorrect the vml-oaliouofsuy parcel of real property, oa which any now structure ol over one hundred dollars lo value may have been erected, or on which auy structure of Ihe like value shall have beta destroyed, agre ably lo the returu thereof made In accordauce will ths provisions of this act by the assessor, and tales ihe taxes upon such corrected valuation - Sec. 37. Each county auditor shall make oul and transmit to the auditor of state, before the fust day of September annually, a stutomcnt ef the aggregate value of Ihe taxable property lu his county aud of the tola) amount of taxes for all purpose assessed. thereon for that year, and he shall wake out and trausmll by mail lolhn auditor of state, oa, or be furs the first iiuy ol October In every year, e, complete abstract of Ilia duplicate of bis county i he shall alto, at the same lims, make outtnd trans tnit to the auditor of elate uu ub.iruul of the num ber and value of euch ot Ihe enumerated articles, tits value of merchants' and manufacturers' stook. and the value of oilier perauual property, ruoaeys. credits, Investment lu bonds, stocks, joint stocs; companies, or otherwise, aud the value of all other articles of personal property a returned by tbe township stsesaort, or as fixed by tbe aeunty board of equalization; said abstracts shall be made out iu such form as the auditor of state shall prescribe aud shall also luuke out aud liaiisulil lo tho auditor of state, before the fourth Monday of October, ona thousand eight hundred and fifty-nine, and every sixth year thereafter, ocotnplete copy nf the grand list el real properly of eacli county u. itslwllsland upon theduullcute ol ttiut your. , Sko. as. if the county treasurer shall neunauie to collect, bv distress, or otherwise, the Usee which have been, or hereafter shall be assessed up on any persou or corporation, or on any executor, administrator, guardian, receiver, accounting officer, agent or factor, such treasurer shall spply to the clerk of the court of common pleas In bis comity, at any time after his animal settlement with the county auditor, aud said clerk, tti-tu cause a no tice to be sorved upon aucu person, corporation, executor, administrator, a-uardlau, receiver, ae- counting officer, a-;ent or factor, requiring him 'orlhwith to show cause why lie should not pay such taxes; and if he shall fail to show a sufficient cause, said court, at the term to which said notice is returnable, shall eater a role ogaiust him for the payment of audi taxes, and the cost of such pro ceeding, whiuh rule shall have tho same lores aud ellect as a judgment at lew, and be eutorcea ey at-tauluneut or execution, or such process as may be directed by the court. COVNTT BOARDS FOX THK IQOALIIATJOS) Of IL f0- rcsi-r. Sxo. 39. The county auditor, the county survey or, the county commissioners, or a majority of tliein, shall torm a county board lor in equalization of the real property of theircouuty, 1th the exception of the real property lu the city of Cio-ciuuatl, which shall he equalized by a special board, as hereinafter provided. They sha'll meet en the hrst Tuesday alter the hrst .vlouday ol September, one thousand eight hundred aud fifty-nine, and every sixth year thereafter, at the auditor's office, Id ihe several counties, whsii tnjoouuiy auditor tnau ly before them ,lho returns of the real property. inadj by the several district asssssors ol sucn county, with the additions be shall have made thereto, and having each taken aa oath talrly ana impartially to equalize the valuo of the real estate of such county, agreeably to the provisions of this act, thoy shall immediately pioceed to equalise such valuation, so Hint euch tract or lot shall be entered on the tax Hat at its true value: and for this purpose they shall observe the following roles: 1st, They shall raise the valuation ol such tracts aud lots of real properly as, in their opinion, have beeu relumed below their irue value, lo such price or sum aa they may believe to be the Iran value thereof, kfrcc-ably 'to the riiksa pr-eeribrd by thte aot for the yaluatiou theraof: T I They shall re- dune the valuation uf such truo'a uud tots as, In lueir opinion, haya been retur.iod above their true V due, us compared Willi the average valuation f llio real properly of iiieh count) , having due regard to the relative situation, quality of soil, Improvement, natural and 4'U.iuial advantages, pes-sussed by each tract aud lot. 3d. They shall not reduce Ihe aggregate vulue lliere.'f, asitturned by the assessors, with ihe additions made thereto by the auditor, as horuliibelore r- quired; the county auditor shall keep uu acoiir.itn journal or record of the proceedings and order i l uld board. Sxo 40: There shall be a special board for the equalization of thu real piuperty lu the city ot Liuciuuatl, to be compo-eu -. the county auditor and six citizens of said city, to be appointed by llio city council; said hoard shall meet al Ihe auditor's office In Ciuciunati, on the fourth Monday of .October, one thousand eight huusred and filty-iiine, anil every sixth year thereafter, end shall have power to equalize Ihn value of the real properly within the city of Cincinnati, and shall be governed by the same rules, provisions and limitations that are prescribed lu the pr- ceeillug section for the goveruineut of the eouuly boards for the equalization of property. Sxo. 41. Each county auditor shall, on or before the first Monday of Deocmber, one thousand eight hundred and fifty-nine, and every sixth year there-alter, make out aud Irautiiiil to lh auditor of state an abslr tot of the real property of each lownehi in bit county, in which be shall set forth: 1st Tue uumber ol scree, exclulvu ef town lota, returned by the several assessors In his county, wllh such additions ss thsll Inve been made thereto. id. The aggregate Value ef all such real property, other than town lots, as relumed, by the several assessors of his county, iuolusivo of euch additions as shall have beau made thereto, under the paovisions of this set. 3d- The aggri gale Talus of-the real property iu each town in l.u county, as return id by the several assessors, a ilii such additions as shall hate been muuo thereto. - " STATS SOARS Of KStOALItATIO.-S. Sxe 49. The slate board of qiisltzulloa shall consist of one member from each aciialorhtl district nf the state, exoept the flrat district, v. I. ich shall lie eulltled to three members, all ef whom shall have the qualifications of electors ; and the qu.li-fied electors of each senutorlal district shall, at live October election, in the year one IhousunJ tight hundred and niiy-nine, ann every sixm year there-after, elect persons to serve as members of sueh board of equalization, lu accordance With the pre visions of tills section; lud Ihe returns ef Ihe pull-books and certificalee of election shall be governed by the law regulating Ihe election of senators; aud In case of vacancy In sn h ollico, eilher by death, resignation or otherwise, the governor of the state shall have power to appoint a person, whoshsll be a resident eUtitor of the die rial so-vacated, to fill euch vacant y. as soon as be b informed thereof: the auditor of state shall, by vir-t lue of his office, be a member nf this, beard. The tu'd hoard shall roeelal Colitml-usou the first Mou-day of November, out thonsnn I eight hundred and fifty nine, and every sixth yetr iharealler, and the members thereof shall each l it n oath or affirmation, that he will, to the best of hi- kauwledgeaud-nillly, se far as the duly devolve upon him. equal, lie the valuation of real properly n noag the several eountiee and towns In the stale, aecorriiiig lo the rules prescribed by.this acl for valolof an I equalizing the value of real proicriy and havi' received from the auditor of state It" iirattrauta oi real property transmitted to him by the several county auditors, stild board shall prneed lo equalize the same among the teee;l towut an- rminile. nf the state, In the manner hereinafter pretenbed- 1st. They shall sdd to ths ar-gste valuation of Hie real property ef every enanty whloli they shall believe to be rained below its true value In money, such per centum, In eaen ease, at will raise the earn tolls tree vales In mousy. 3d. 1 bey ahull deduct from the sgregtle valualloa i-f Ihe real property of every county, which they th -ll believe to lie valued above Its true vtlo. In money, tuch per centum, In eeon eaea, ae will rfm-.e Ihe tame lo Its true value In money. 3d. If !' shall believe that ritjht and justice require thei-iinn'iou of Ihe rml property ef any town or towns Id any eouuly, or of lb r-al property of tucheeuiity aol lu towns, to h ptfanH, ur to n. reduced, wilhont raiting o- renaming the other re n'eferly of eurll eounty, or wilhont raising ,r r-dn Ins; If In the tm" ratio, they miv, in every sued e ue, sdl tq or lake from the valuation nf say one or more of snob towns. or of property net lu towns, rmch pes-uqhtisuco o."t rot-sTH mux ri r3 yr